Excerpt from Journal of Accountancy, Published on May 6, 2026
The AICPA Auditing Standards Board (ASB) has released AICPA’s proposed attestation revisions as part of an effort to modernize examination and review engagement standards and address evolving assurance risks. The proposed changes are currently open for public comment through June 30, 2026.
According to the ASB, the revisions would update key sections of the attestation framework, including AT-C Sections 105, 205, and 210. The proposed changes are intended to improve consistency across assurance engagements, strengthen risk assessment procedures, enhance the evaluation of audit evidence, and align certain requirements more closely with auditing and international assurance standards.
AICPA’s proposed attestation revisions also introduce more detailed guidance related to identifying and responding to risks of material misstatement, evaluating information used as evidence, and addressing fraud and noncompliance considerations during examination engagements. In addition, the proposal provides greater clarity regarding review engagement procedures and situations involving scope limitations.
The initiative reflects growing demand for assurance services beyond traditional financial reporting. As organizations increasingly seek examinations and reviews related to cybersecurity, controls, compliance, and sustainability reporting, professional standards continue to evolve to support emerging assurance needs.
The development has sparked broader discussions across the accounting profession regarding audit quality, engagement consistency, and the future of assurance services. Stakeholders are encouraged to review and provide feedback on AICPA’s proposed attestation revisions before the comment period concludes. The ASB will evaluate public input before determining whether the revisions will be finalized and incorporated into future attestation standards.
For additional details, visit the AICPA Journal of Accountancy.
